10 So now, I have come here with the first of the fruits of the earth which you, O Lord, have given me. Then you will put it down before the Lord your God and give him worship: 11 And you will have joy in every good thing which the Lord your God has given to you and to your family; and the Levite, and the man from a strange land who is with you, will take part in your joy.

12 When you have taken out a tenth from the tenth of all your produce in the third year, which is the year when this has to be done, give it to the Levite, and the man from a strange land, and the child without a father, and the widow, so that they may have food in your towns and be full; 13 And say before the Lord your God, I have taken all the holy things out of my house and have given them to the Levite, and the man from a strange land, and him who has no father, and the widow, as you have given me orders: I have kept in mind all your orders, in nothing have I gone against them:

Matthew Henry's Commentary on Deuteronomy 26:10-13

Commentary on Deuteronomy 26:1-11

(Read Deuteronomy 26:1-11)

When God has made good his promises to us, he expects we should own it to the honour of his faithfulness. And our creature comforts are doubly sweet, when we see them flowing from the fountain of the promise. The person who offered his first-fruits, must remember and own the mean origin of that nation, of which he was a member. A Syrian ready to perish was my father. Jacob is here called a Syrian. Their nation in its infancy sojourned in Egypt as strangers, they served there as slaves. They were a poor, despised, oppressed people in Egypt; and though become rich and great, had no reason to be proud, secure, or forgetful of God. He must thankfully acknowledge God's great goodness to Israel. The comfort we have in our own enjoyments, should lead us to be thankful for our share in public peace and plenty; and with present mercies we should bless the Lord for the former mercies we remember, and the further mercies we expect and hope for. He must offer his basket of first-fruits. Whatever good thing God gives us, it is his will that we make the most comfortable use we can of it, tracing the streams to the Fountain of all consolation.

Commentary on Deuteronomy 26:12-15

(Read Deuteronomy 26:12-15)

How should the earth yield its increase, or, if it does, what comfort can we take in it, unless therewith our God gives us his blessing? All this represented the covenant relation between a reconciled God and every true believer, and the privileges and duties belonging to it. We must be watchful, and show that according to the covenant of grace in Christ Jesus, the Lord is our God, and we are his people, waiting in his appointed way for the performance of his gracious promises.